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A D V A N C I N G T H E W O R L D O F W O R K M A R C H 2 0 0 5

Work Incentives Support Center

Policy & Practice Brief #21

The Federal Earned Income Tax Credit

A Work Incentive That Puts More Money in a Paycheck and Saves on Taxes

James R. Shelson, Jr., Attorney Neighborhood Legal Services

Edwin Lopez-Soto Employment and Disability Institute

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This is one of a series of articles written for benefits specialists employed by Benefits Planning, Assistance and Outreach projects and attorneys and advocates employed by Protection and Advocacy for Beneficiaries of Social Security programs. Materials contained within this policy brief have been reviewed for accuracy by the Social Security Administration (SSA), Office of Employment Support Programs. However, the thoughts and opinions expressed in these materials are those of the authors and do not necessarily reflect the viewpoints or official policy positions of the SSA. The information, materials and technical assistance are intended solely as information guidance and are neither a determination of legal rights or responsibilities, nor binding on any agency with implementation and/or administrative responsibilities.

Table of Contents

Introduction ........................................................................................................... 3

The Purpose of this Policy and Practice Brief ........................................................ 3

Who Is Eligible for the EITC? ................................................................................. 4

A Wide Range of Single and Married Wage Earners ....................................... 4

The Special Rules .................................................................................................... 5

Rules for Everyone ............................................................................................ 5

Rules If You Have a Qualifying Child ............................................................... 6

Rules If You Do Not Have a Qualifying Child .................................................. 8

Rules for Computing and Claiming the Credit ...................................................... 9

Individual’s or Married Couple’s Earned Income and

Adjusted Gross Income Must Both be Below the Limits Set by the IRS ........ 9

The Amount of the EITC Is Determined After Figuring AGI ........................ 10

Some Taxpayers Will Qualify for Advance EITC Payment ............................ 10

The EITC Can be Combined with other Work Incentives .................................... 11

Rules Governing Misuse of EITC ......................................................................... 12

Conclusion ............................................................................................................. 12

Appendix ............................................................................................................... 14

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Introduction

Individuals with disabilities who work face many challenges. One challenge is making ends meet when transitioning from the world of receiving disability benefits to the world of work. A little-known federal work incentive, the Federal Earned Income Tax Credit (EITC) can help overcome that challenge. The EITC is a special tax benefit for working people who earn a low or moderate income, i.e., earnings up to $35,458 for a married couple with two children for the 2004 tax year. While the EITC potentially applies to any individual who works and has low income, it can certainly assist individuals with disabilities in the work force.

The Earned Income Tax Credit has several important purposes: to offset a portion of living expenses and FICA contributions, providing much needed support to low-income workers and making work more attractive than government benefits. Individuals who qualify for the EITC and file a federal tax return can get back some or all of the federal income tax that was taken out of their pay during the year. They may also get extra money back from the Internal Revenue Service (IRS). Even individuals whose earnings are too low to owe income tax can get the EITC, in the form of extra money in their paycheck or as a tax refund when their tax return is filed. The Earned Income Tax Credit may even offset any additional taxes individuals may otherwise owe at the end of the tax year. Amazingly, the EITC does not generally affect eligibility for Medicaid, food stamps, low-income housing subsidies, or Supplemental Security Income (SSI). The impact of the EITC on welfare benefits, including Temporary Assistance to Needy Families (TANF), will vary from state to state.

This Policy and Practice Brief (brief) will explain what the Earned Income Tax Credit is and how it works. It will cover who is eligible for the EITC and how much it is worth. It will also explain how to use the EITC to get a tax refund and the logistics of using it to receive advance EITC payments and thus increase a regular paycheck.

This Policy and Practice Brief, like others in this series, is directed to a primary audience of benefits specialists who work for Benefits Planning, Assistance and Outreach (BPA&O) projects and attorneys and advocates who work for Protection and Advocacy for Beneficiaries of Social Security (PABSS) programs. Our intent, however, is not to provide a resource so that the reader can engage in either tax counseling or tax preparation. Rather, our intent is to provide a screening tool so that BPA&O and PABSS staff can educate SSI and Social Security Disability Insurance (SSDI) beneficiaries about the potential benefits of the EITC and the general eligibility rules governing this special tax credit.

The authors do not hold themselves out as either tax experts or experts on the EITC criteria that will apply to any individual. For this reason, we will not provide citations to the law, regulation, and policy governing the EITC. We encourage readers, who should

The Purpose of this Brief

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Who is Eligible for the EITC?

likewise encourage the beneficiaries they serve, to either consult with the IRS or a professional tax preparer to answer EITC questions as they apply to specific individuals. If the reader expects to screen their clients/ consumers for potential EITC eligibility, including eligibility for advance EITC payments, we urge you to obtain IRS Publication 596, Earned Income Credit (53 pages in pdf format), which is available on the IRS website.1 Again, your purpose in using this article and the IRS publication as reference materials is to help identify when a beneficiary might benefit from the EITC.

I. A Wide Range of Single and Married Wage Earners, With or Without Children, Will Qualify for the EITC.

Single or married people who worked full-time or part-time at some point in 2004 can qualify for the Earned Income Tax Credit, depending on their income. Workers who were raising one child in their home and had family income of less than $30,338 (or $31,338 for married workers) in 2004 can get an EITC, ranging from $3 to $2,604 for the tax year. Workers who were raising more than one child in their home and had family income of less than $34,458 (or $35,458 for married workers) in 2004 can get an EITC, ranging from $1 to $4,300. Even workers, between the ages of 25 and 64, who were not raising children in their home and had income below $11,490 (or $12,490 for married workers) can get an EITC, ranging from $2 to $390.

Example.2 Jaime and Nancy are married and have two children, ages 20 and 21, who both attend college. Jaime is a former SSI recipient who is working despite his continuing severe disability. Jaime gets continuing Medicaid coverage under the work incentive known as 1619(b).

During 2004, Jaime worked full time and earned $19,000 in gross wages while Nancy worked part time and earned $10,000 in gross wages. They received $11 in bank interest during the 2004 tax year, but had no investment income or any additional source of taxable income. They reported $29,011 as their Adjusted Gross Income (AGI) on line 21 of IRS Form 1040A. Based on their AGI of $29,011 and using both their standard deduction and exemptions based on their household of four, this couple had taxable income of $6,911 and would owe the IRS $691 in taxes for 2004. If we also assume they had a combined $230 withheld in federal taxes and would not be using the EITC or any other tax credit,3 they would be expected to send the IRS a check for $461, for their balance of taxes owed, when they file their tax return ($691 – 230 = $461).

Now, let’s apply the Earned Income Tax Credit to this scenario. Jaime and Nancy’s adjusted gross income of $29,011 makes them eligible for an EITC of $1,355.4 The EITC has eliminated the $691 they owed in income tax (including the $461 balance after withholding) and now provides them with a refund of $894. Let’s look at the calculation before and after the tax credit is applied:

1 See www.irs.gov/pub/irs- pub/p596.pdf.

2 The authors have consulted with the IRS’s tax resources and a tax specialist to make our examples as realistic as possible. Readers must keep in mind, however, that tax liability will always vary with individual circumstances.

3 If Jamie and Nancy have paid anything toward the college of either of their adult children, during 2004, they might qualify for education credits. See line 31 on IRS Form 1040A 4 See 2004 IRS Earned Income Tax Credit Table, in the Appendix A at the end of this brief.

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Without the EITC: $ 691 Taxes owed based on income - 230 Taxes withheld from pay $ 461 Amount taxpayer(s) must pay to IRS

With the EITC: $ 1355 Credit available based on income - 691 Taxes ordinarily owed based on income $ 664 Credit remaining after deducting taxes owed + 230 Taxes withheld during year $ 894 Refund due to taxpayer(s)

The EITC is a tax credit and not a tax deduction. As a credit, once the value of the Earned Income Tax Credit is determined the tax savings are equal to the full value of the credit. So, in the example of Jaime and Nancy, this couple gets the full benefit of the $1,355 in combined tax savings and refund. By contrast, if the $1,355 were a tax deduction (such as mortgage interest for those who itemize), the tax savings would only be a percentage of the deduction (e.g., $135.50 for those in a 10 percent tax bracket). Also, with a deduction the greatest benefit is to reduce taxes owed to $0; the taxpayer would never receive a refund when they owe no taxes and no federal taxes were withheld from their paycheck.

II. The Special Rules

By now, you are thinking that the EITC sounds too good to be true and there must be some special qualification rules. You are right! First, there are the rules for everyone and then there are three sets of rules, depending on the individual: rules if you have a qualifying child, rules if you do not have a qualifying child, and the earnings rules.

A. Rules for Everyone

In addition to meeting the adjusted gross income requirements, individuals filing for the EITC must meet six other rules:

1. The Individual, Their Spouse (if Filing Jointly) and Any Qualifying Child Must Have a Valid Social Security number.

The individual seeking the EITC must have a valid Social Security number. In addition, the spouse if filing jointly, and the qualifying child, must have valid Social Security numbers. If the Social Security card of the individual claiming the tax credit (or the card of the spouse if filing a joint return) states “Not valid for Employment” and the Social Security card was issued so that the individual or the spouse could qualify for a federally funded benefit, like Medicaid, the individual with the notation on his or her card will not qualify for the EITC.

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2. The Individual’s Filing Status Cannot be “Married Filing Separately.”

If the individual filing for the EITC is married, then he or she usually must file a joint return to claim the credit. The one exception is for the individual whose spouse has not lived with them at any time in the last six months of the year. Under those circumstances, the individual can file as head of the household instead of married filing separately and still qualify for the EITC.

3. The Individual Must Be a U.S. Citizen or Resident Alien all Year.

An individual who is resident alien in any part of the year cannot claim the credit unless he or she is married to a U.S. citizen or another resident alien and chooses to be treated as a resident alien for the entire year by filing a joint tax return. This means that the individual and spouse will be taxed on their worldwide income for the year.

4. The Individual Cannot File Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion.

This is a follow-up to the rule above regarding taxation of worldwide income. The individual who plans to exclude income earned in foreign countries from their gross income cannot claim the EITC.

5. Investment Income Must Be $2,650 or Less.

An individual cannot claim the EITC unless the investment income (Form 1040, Form 1040A or Form 1040EZ) is $2650 or less.

6. The Individual Must Have Earned Income.

This credit is called the Earned Income Tax Credit because to qualify an individual must work and have earned income. A married couple filing jointly meets this rule if one spouse works and has earned income. Earned income includes wages, salaries and tips, as well as net earnings from self-employment. Interestingly, strike benefits paid by a union to its members are treated as earned income for EITC purposes.

B. Rules If You Have A Qualifying Child

An individual who has a qualifying child and meets all the rules for everyone must also meet four more rules to qualify for the earned income tax credit:

1. The Child Must Meet the Definition of “Qualifying Child,” As Broadly Defined.

To be a qualifying child, a child must be the son, daughter, adopted child, stepchild, or descendant of any of them (for example, a grandchild); or an eligible foster child for whom the individual cared for as if they were their own child; or a brother, sister,

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stepbrother, stepsister, or descendant of any of them (for example, a niece or nephew) for whom the individual cared for as if they were their own child. A child does not have to be the dependant of the individual to be a qualifying child of the individual claiming the EITC.

2. A Qualifying Child Must Be Age Eligible and Must Have Lived With the Individual in the United States for at Least Half of the Year.

The child must be under age 19 at the end of the year, or a full-time student under age 24 at the end of the year, or permanently and totally disabled as defined by SSA, at any time during the year, no matter what age. The child must have lived in the United States with the individual, claiming the EITC, for at least half of the year. United States means the 50 states and the District of Columbia. It does not include Puerto Rico and Guam, which are considered U.S. possessions. A child who was born or died during the year is treated as having lived with the individual the entire year, if the individual’s home was the child’s home the entire time the child was alive during the year.

3. The Individual’s Qualifying Child Cannot Be Used By Another Person to Claim the EITC.

Often, a child meets the rules to be a qualifying child of more than one person. Only one person, however, can treat the child as a qualifying child and access the EITC using that child. If two individuals have the same qualifying child, the two individuals can choose who will claim the EITC using that qualifying child. Sometimes, the two individuals cannot agree and both claim the EITC using the same child. Then, the government applies the following rules to decide who can treat the child as a qualifying child.

• If only one is the child’s parent, only the parent can treat the child as a qualifying child.

• If both are the child’s parents, only the parent with whom the child lived the longest during the year can treat the child as a qualifying child.

• If both are the child’s parents and the child lived with each parent the same amount of time during the year, only the parent with the highest adjusted gross income can treat the child as a qualifying child.

• If neither is the child’s parent, only the person with the highest adjusted gross income can treat the child as a qualifying child.

Example. An example will help illustrate the qualifying child rule. Ed and his five- year-old son, Jay, lived with Ed’s mom (i.e., Jay’s grandmother) all year. Ed is 25 years old and his only income was $12,000 from a part-time job. Ed’s mom’s only income was $19,999 from her job. Jay is a qualifying child of both Ed and his mother as Jay

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meets the relationship, age, and residency tests for both Ed and his mother. Only one of the two can use Jay to claim the EITC. Ed and his mother may choose which will treat Jay as a qualifying child to claim the credit. If they cannot agree and both use Jay to claim the EITC, Ed as Jay’s parent will be the only one allowed to treat Jay as a qualifying child to claim the credit.

Note: At age 25, Ed is not the qualifying child of his mother unless he is permanently and totally disabled. As noted in the next section, if Ed was the qualifying child of his mother, he could not claim the EITC.

4. The Individual Claiming the EITC Cannot Be a Qualifying Child of Another Person.

As already noted, an individual is the qualifying child of another person if: he or she is the son, daughter, adopted child, stepchild, grandchild or eligible foster child; or if he or she is the brother, sister, stepbrother, stepsister (or the child or grandchild of that person’s brother, sister, stepbrother or stepsister) and that person cared for the individual as if they were their own child. Additionally, the qualifying child must meet the age and U.S. residency criteria as described above.

If the individual (or spouse if filing a joint return) is a qualifying child of another person, the individual cannot claim the EITC. This rule applies even if the person, for whom the individual is a qualifying child, does not meet all of the rules to claim the EITC or does not claim the credit.

Example. How does this rule work in real life? Let’s look at Ed once again, changing the facts slightly. Ed and Jay live with Ed’s mom all year. Ed is 22 years old and attended a trade school full time. Ed also had a part-time job and earned $5,700. Ed is a qualifying child of his mother as he meets the relationship, age (i.e., under age 24 and a student), and residency tests. Ed’s mom can claim the EITC if she meets all the other requirements. Ed, however, cannot claim the EITC as he is his mother’s qualifying child. Ed cannot claim the EITC even if his mother cannot or does not claim it.

C. Rules If You Do Not Have a Qualifying Child

An individual who does not have a qualifying child and meets all the rules for everyone must also meet the following four rules to qualify for the EITC:

1. The Qualifying Individual Must Be At Least Age 25, But Under Age 65, at the End of the Year.

If married and filing a joint return, either the individual or the individual’s spouse must meet this requirement.

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2. The Qualifying Individual Cannot Be the Dependent of Another Person.

If another person can claim the individual filing for the EITC (or their spouse if filing a joint return) as a dependent on his or her return but does not, the individual still cannot claim the credit.

3. The Qualifying Individual Cannot Be a Qualifying Child of Another Person.

The same rules that apply to an individual with a qualifying child apply to an individual with no qualifying children. If the individual (or spouse if filing a joint return) is a qualifying child of another person, the individual cannot claim the EITC. This rule applies even if the person, for whom the individual is a qualifying child, does not meet all of the rules to claim the EITC or does not claim the EITC.

4. The Qualifying Individual Must Have Lived in the United States at Least Half the Year.

The qualifying individual (and spouse, if filing jointly) must have lived in the U.S. for at least half of the year. United States means the 50 states and the District of Columbia. It does not include Puerto Rico and Guam, which are considered U.S. possessions. The home can be any location in which the individual regularly resides and need not be a traditional home. This means that if the individual lived in one or more homeless shelters for more than half the year, the individual meets this rule.

A. The Individual’s or Married Couple’s Earned Income and Adjusted Gross Income Must Both Be Below the Limits Set by the IRS.

An individual or couple must know their gross earned income and then calculate adjusted gross income (AGI) in order to determine eligibility for the credit. In most cases, earned income and AGI will be nearly the same. However, in some cases, AGI (line 21 of IRS Form 1040A) could be significantly higher than earned income because the individual or couple must report some additional form of unearned income, such as stock dividends or unemployment benefits (see lines 9a and 13 of IRS Form 1040A). In other cases, AGI could be significantly lower than earned income because the individual or couple is allowed adjustments from gross income for items like an IRA deduction or a student loan interest deduction (see lines 17 and 18 of IRS Form 1040A).

III. Rules for Computing and Claiming Credit

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To claim the Earned Income Tax Credit, both the earned income and the AGI of the individual or couple must be below the following designated amounts for 2004:

– for an individual with one qualifying child, less than $30,338 (or $31,338 if married, filing jointly); or

– for an individual with more than one qualifying child, less than $34,458 (or $35,458 if married, filing jointly); or

– for an individual with no qualifying child, between the ages of 25 and 64, less than $11,490 (or $12,490 if married, filing jointly).

B. The Amount of the EITC Is Determined After Figuring AGI and Using the IRS’s Earned Income Credit Table.

After determining that the individual or couple can claim the credit, the IRS’s EITC table must be used to determine the amount of the credit. For example, we used that table in the example of Jaime and Nancy (part I, above) to determine they had a credit of $1,355 with an AGI of $29,011 and two qualifying children. A copy of the EITC table for tax year 2004 is reproduced and included as an appendix.5

C. Some Taxpayers Will Qualify for Advance EITC Payments.

If an individual or couple, with a qualifying child, expects to be eligible for the tax credit at the end of the tax year, they might be eligible to get their EITC in advance as an addition to their paycheck.

Example. In March 2005, Ed tells his friend Shelley that he gets $50 added to his paycheck each month because of his Earned Income Tax Credit. Shelley would like to get extra money in her paycheck and asks Ed what he is talking about. Ed explains that he receives an advance EITC payment every paycheck. Shelley must supply the correct answers to three questions to determine if she is eligible for advance payments.

1. Does Shelley Expect to Have a Qualifying Child?

The definitions for qualifying child are fully discussed at part II.B, above. If Shelley does not expect to have a qualifying child (i.e., the answer is no), the process stops. Shelley cannot receive advance EITC payments in 2005. If the answer is yes, Shelley then needs to answer the next question.

2. Does Shelley Expect Her Adjusted Gross Income and Earned Income Will Each Be Less Than About $31,000 ($33,000 For a Joint Return) in 2005?

If the answer is no, the process stops. Shelley cannot receive advance EITC payments in 2005. If the answer is yes, Shelley then needs to answer the next question.

5 See Appendix, which is also available as part of IRS Publication 596 (see note 1, above).

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3. Does Shelley Expect to Be Eligible for the EITC in 2005?

This is pretty much a perfunctory step as long as Shelley meets all the requirements for everyone. If the answer is no, the process stops. Shelley cannot receive advance EITC payments in 2005. If the answer is yes, Shelley can take steps to get her advance payments. Shelley, however, cannot get advance EITC payments unless her wages are subject to federal income tax, Social Security tax, or Medicare tax withholding.

Readers will note that the three questions above all use the word “expect.” This means that Shelley does not have to know if she will be able to answer yes when filing her tax return. She need only make a best guess that she will be able to answer yes. This does not mean that individuals can fraudulently answer a question in the affirmative when they know the answer is incorrect.

Since Shelley answered yes to the three questions posed above, she can complete Form W-5, give the lower part of the form to her employer and keep the upper part for her records. Now Shelley will be able to receive part of her EITC in advance. This is because an individual may only get part of the EITC during the year in advance payments. During 2005, a taxpayer can receive no more than $1,597 in advance EITC payments even though the actual credit might be more than double that amount.

Finally, an individual who receives advance EITC payments in 2005 must file a 2005 tax return (even if not otherwise required to file) to report the payments and claim any additional credit. Box 9 of the W-2 will show the amount of the advanced EITC the individual received from the employer. In Shelley’s case, she will get the rest of the EITC when she files her tax return in 2006 and claims the credit. On the other hand, if Shelley received advance payments and later learns she was not eligible for some or all of the payment, she must report the advance payment on her tax return. She may be responsible for paying the overpaid amounts back.

Individuals with disabilities will look to staff from the BPA&O and PABSS programs to assist them in determining what special benefits and incentives may be available to make their transition into paid employment more realistic. In many cases, if the SSI or SSDI beneficiary looks to one program or benefit in isolation, the ability to succeed in employment and be self supporting may not be evident. However, if the benefits specialist can assist the individual to identify multiple sources or program benefits and work incentives, the benefits of going to work may quickly emerge. The Earned Income Tax Credit is a special incentive that can be used in tandem with other incentives and program benefits to ease the transition into paid employment.

The EITC Can Be Combined with Other Work Incentives

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Example. Let’s go back to the example of Jaime and Nancy from part I, above. Here, we’ll introduce a few more facts about Jaime. His disability is quadriplegia, having been injured in an automobile accident many years ago. In May 2003, he graduated from college and began searching for work. Prior to taking his first job after college, however, he sought the advice of a benefits specialist at his local BPA&O project.

The benefits specialist helped identify: Jaime’s extended eligibility for Medicaid under the 1619(b) benefit after he loses SSI benefits due to wages; the potential eligibility for a Plan for Achieving Self Support (PASS) to purchase a van, using wages that would otherwise be counted in determining SSI eligibility; the use of funding through his state’s vocational rehabilitation (VR) agency to pay for modifications to the van to allow Jaime to drive it from his wheelchair; the ability to take advantage of the Section 8 Housing Choice Voucher Program’s earned income disregard to maintain a consistent housing subsidy payment and avoid immediate rent increases when he finds his first job; and the ability to use the Earned Income Tax Credit to reduce his family’s tax liability and even get extra money in his paycheck.

We will not attempt to specify how each of these incentives or program benefits would work in Jaime’s case. We will point out, however, that all of these additional benefits or incentives the 1619(b) Medicaid provisions, the PASS, the VR agency’s funding of van modifications and the housing subsidy program’s incentives are items that should routinely be a part of the benefits planning assistance that a BPA&O’s staff will offer to a beneficiary like Jaime. While the BPA&O’s benefits specialists will not be expected to develop the same expertise on the EITC that they have developed on things like 1619(b) or the PASS, identification of the potential benefits of the EITC will aide Jaime and others like him to make fully informed decisions as they move into paid employment.

If the IRS denies an EITC and determines that the error was due to reckless or intentional disregard of the rules, then the individual cannot claim the credit for the next two years. If the IRS determines that the error was fraudulent, then the individual cannot claim the credit for the next 10 years.

For individuals with disabilities, every penny counts. This brief provides an overview of the EITC and how an individual might qualify for it either upon filing a tax return at the end of the year or as an advance payment throughout the year. To assist benefits planners helping individuals determine whether they might be eligible for the credit, we recommend obtaining a copy of IRS Publication 596, Earned Income Credit, which includes checklists that can be used to screen for eligibility.6

Conclusion

Rules Governing Misuse of the EITC

6 See note 1, above.

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Finally, we wish to remind our readers that the authors of this brief are not tax attorneys or even specialists in the tax area. An individual with tax questions should consult a tax specialist or contact the IRS Taxpayer Assistance Centers. To find the number of the Taxpayer Assistance Centers go to www.irs.gov or look in the phone book under “U.S. Government, Internal Revenue Service.” An individual with unresolved tax concerns should consult either the Taxpayer Advocate or a tax specialist. The Taxpayer Advocate independently represents an individual’s interests and concerns within the IRS by protecting that individual’s rights and resolving problems that have not been corrected through normal channels. To contact the Taxpayer Advocate, dial 1-877- 777-4778 or 1-800-829-4059 (TTY/TDD user) or visit the IRS web site at www.irs.gov/ advocate.

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r qu

alify

ing

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ried

filin

g jo

intly

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ha

ve

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ead

of h

ouse

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, or

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ifyin

g w

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intly

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ve

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t yo

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p

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sheet

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ch

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ren

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ch

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If t

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un

t yo

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child

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At l

east

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$1

$50

$2

$9

$10

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2,7

50

2,8

00

212

944

1,11

0 21

2 94

4 1,

110

50

100

6 26

30

6

26

30

2,8

00

2,8

50

216

961

1,13

0 21

6 96

1 1,

130

100

150

10

43

50

10

43

50

2,8

50

2,9

00

220

978

1,15

0 22

0 97

8 1,

150

150

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13

60

70

13

60

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2,9

00

2,9

50

224

995

1,17

0 22

4 99

5 1,

170

200

250

17

77

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17

77

90

2,9

50

3,0

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228

1,01

2 1,

190

228

1,01

2 1,

190

250

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21

94

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21

94

110

3,0

00

3,0

50

231

1,02

9 1,

210

231

1,02

9 1,

210

300

350

25

111

130

25

111

130

3,0

50

3,1

00

235

1,04

6 1,

230

235

1,04

6 1,

230

350

400

29

128

150

29

128

150

3,1

00

3,1

50

239

1,06

3 1,

250

239

1,06

3 1,

250

400

450

33

145

170

33

145

170

3,1

50

3,2

00

243

1,08

0 1,

270

243

1,08

0 1,

270

450

500

36

162

190

36

162

190

3,2

00

3,2

50

247

1,09

7 1,

290

247

1,09

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290

500

550

40

179

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40

179

210

3,2

50

3,3

00

251

1,11

4 1,

310

251

1,11

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310

550

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44

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44

196

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3,3

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3,3

50

254

1,13

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600

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48

213

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213

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3,3

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3,4

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52

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52

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3,4

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3,4

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262

1,16

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262

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700

750

55

247

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55

247

290

3,4

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3,5

00

266

1,18

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390

266

1,18

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750

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59

264

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59

264

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3,5

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3,5

50

270

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410

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281

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63

281

330

3,5

50

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273

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430

850

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67

298

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298

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3,6

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3,6

50

277

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900

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315

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1,25

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00

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332

390

75

332

390

3,7

00

3,7

50

285

1,26

7 1,

490

285

1,26

7 1,

490

FEDERAL EARNED INCOME TAX CREDIT ●●●●● 15 ●●●●●

Pu

blica

tio

n 5

96

Ea

rne

d I

nc

om

e C

red

it (

EIC

) A

pp

en

dix

2004 E

arn

ed

In

com

e C

red

it (

EIC

) T

ab

leContinued

Cau

tio

n. T

his

is n

ot

a ta

x ta

ble.

An

d y

ou

r fi

lin

g s

tatu

s is

A

nd

yo

ur

filin

g s

tatu

s is

Si

ngle

, hea

d of

hou

seho

ld, o

r qu

alify

ing

wid

ow(e

r) a

nd y

ou

have

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ried

filin

g jo

intly

and

you

ha

ve

Sing

le, h

ead

of h

ouse

hold

, or

quali

fyin

g w

idow

(er)

and

you

ha

ve

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ried

filin

g jo

intly

and

you

ha

ve

If t

he a

mo

un

t yo

u

are

lo

okin

g u

p

fro

m t

he w

ork

-

sheet

is

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child

ren

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ch

ild

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child

ren

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child

ren

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ch

ild

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child

ren

If t

he a

mo

un

t yo

u

are

lo

okin

g u

p

fro

m t

he w

ork

-

sheet

is

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child

ren

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ch

ild

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child

ren

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child

ren

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ch

ild

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child

ren

At l

east

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t les

s th

an

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ur

cred

it is

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ou

r cr

ed

it is

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t lea

st

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ess

than

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ou

r cr

ed

it is

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ou

r cr

ed

it is

1,0

00

1,0

50

78

349

410

78

349

410

3,7

50

3,8

00

289

1,28

4 1,

510

289

1,28

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510

1,0

50

1,1

00

82

366

430

82

366

430

3,8

00

3,8

50

293

1,30

1 1,

530

293

1,30

1 1,

530

1,1

00

1,1

50

86

383

450

86

383

450

3,8

50

3,9

00

296

1,31

8 1,

550

296

1,31

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550

1,1

50

1,2

00

90

400

470

90

400

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3,9

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3,9

50

300

1,33

5 1,

570

300

1,33

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570

1,2

00

1,2

50

94

417

490

94

417

490

3,9

50

4,0

00

304

1,35

2 1,

590

304

1,35

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590

1,2

50

1,3

00

98

434

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98

434

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4,0

00

4,0

50

308

1,36

9 1,

610

308

1,36

9 1,

610

1,3

00

1,3

50

101

451

530

101

451

530

4,0

50

4,1

00

312

1,38

6 1,

630

312

1,38

6 1,

630

1,3

50

1,4

00

105

468

550

105

468

550

4,1

00

4,1

50

316

1,40

3 1,

650

316

1,40

3 1,

650

1,4

00

1,4

50

109

485

570

109

485

570

4,1

50

4,2

00

319

1,42

0 1,

670

319

1,42

0 1,

670

1,4

50

1,5

00

113

502

590

113

502

590

4,2

00

4,2

50

323

1,43

7 1,

690

323

1,43

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690

1,5

00

1,5

50

117

519

610

117

519

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4,2

50

4,3

00

327

1,45

4 1,

710

327

1,45

4 1,

710

1,5

50

1,6

00

120

536

630

120

536

630

4,3

00

4,3

50

331

1,47

1 1,

730

331

1,47

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730

1,6

00

1,6

50

124

553

650

124

553

650

4,3

50

4,4

00

335

1,48

8 1,

750

335

1,48

8 1,

750

1,6

50

1,7

00

128

570

670

128

570

670

4,4

00

4,4

50

339

1,50

5 1,

770

339

1,50

5 1,

770

1,7

00

1,7

50

132

587

690

132

587

690

4,4

50

4,5

00

342

1,52

2 1,

790

342

1,52

2 1,

790

1,7

50

1,8

00

136

604

710

136

604

710

4,5

00

4,5

50

346

1,53

9 1,

810

346

1,53

9 1,

810

1,8

00

1,8

50

140

621

730

140

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730

4,5

50

4,6

00

350

1,55

6 1,

830

350

1,55

6 1,

830

1,8

50

1,9

00

143

638

750

143

638

750

4,6

00

4,6

50

354

1,57

3 1,

850

354

1,57

3 1,

850

1,9

00

1,9

50

147

655

770

147

655

770

4,6

50

4,7

00

358

1,59

0 1,

870

358

1,59

0 1,

870

1,9

50

2,0

00

151

672

790

151

672

790

4,7

00

4,7

50

361

1,60

7 1,

890

361

1,60

7 1,

890

2,0

00

2,0

50

155

689

810

155

689

810

4,7

50

4,8

00

365

1,62

4 1,

910

365

1,62

4 1,

910

2,0

50

2,1

00

159

706

830

159

706

830

4,8

00

4,8

50

369

1,64

1 1,

930

369

1,64

1 1,

930

2,1

00

2,1

50

163

723

850

163

723

850

4,8

50

4,9

00

373

1,65

8 1,

950

373

1,65

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950

2,1

50

2,2

00

166

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870/

16

6 74

0 87

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4,9

00

4,9

50

377

1,67

5 1,

970

377

1,67

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970

2,2

00

2,2

50

170

757

890

170

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4,9

50

5,0

00

381

1,69

2 1,

990

381

1,69

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990

2,2

50

2,3

00

174

774

910

174

774

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5,0

00

5,0

50

384

1,70

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010

384

1,70

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010

2,3

00

2,3

50

178

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178

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5,0

50

5,1

00

388

1,72

6 2,

030

388

1,72

6 2,

030

2,3

50

2,4

00

182

808

950

182

808

950

5,1

00

5,1

50

390

1,74

3 2,

050

390

1,74

3 2,

050

2,4

00

2,4

50

186

825

970

186

825

970

5,1

50

5,2

00

390

1,76

0 2,

070

390

1,76

0 2,

070

2,4

50

2,5

00

189

842

990

189

842

990

5,2

00

5,2

50

390

1,77

7 2,

090

390

1,77

7 2,

090

●●●●● 16 ● ● ● ● ● FEDERAL EARNED INCOME TAX CREDIT

Pu

blica

tio

n 5

96

Ea

rne

d I

nc

om

e C

red

it (

EIC

) A

pp

en

dix

2004 E

arn

ed

In

com

e C

red

it (

EIC

) T

able

Continued

Cau

tio

n. T

his i

s no

t a

tax

tabl

e.

An

d y

ou

r fi

lin

g s

tatu

s is

A

nd

yo

ur

filin

g s

tatu

s is

Si

ngle

, hea

d of

hou

seho

ld, o

r qu

alify

ing

wid

ow(e

r) a

nd y

ou

have

Mar

ried

filin

g jo

intly

and

you

ha

ve

Sing

le, h

ead

of h

ouse

hold

, or

quali

fyin

g w

idow

(er)

and

you

ha

ve

Mar

ried

filin

g jo

intly

and

you

ha

ve

If t

he a

mo

un

t yo

u

are lo

okin

g u

p

fro

m t

he w

ork

-

sheet

is

No

child

ren

One

ch

ild

Two

child

ren

No

child

ren

One

ch

ild

Two

child

ren

If t

he a

mo

un

t yo

u

are lo

okin

g u

p

fro

m t

he w

ork

-

sheet

is

No

child

ren

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ch

ild

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child

ren

No

child

ren

One

ch

ild

Two

child

ren

At le

ast

But l

ess

than

Y

ou

r cr

ed

it is

Y

ou

r cr

ed

it is

At

leas

t Bu

t les

s th

an

Yo

ur

cred

it is

Y

ou

r cr

ed

it is

2,5

00

2,5

50

193

859

1,01

0 19

3 85

9 1,

010

5,2

50

5,3

00

390

1,79

4 2,

110

390

1,79

4 2,

110

2,5

50

2,6

00

197

876

1,03

0 19

7 87

6 1,

030

5,3

00

5,3

50

390

1,81

1 2,

130

390

1,81

1 2,

130

2,6

00

2,6

50

201

893

1,05

0 20

1 89

3 1,

050

5,3

50

5,4

00

390

1,82

8 2,

150

390

1,82

8 2,

150

2,6

50

2,7

00

205

910

1,07

0 20

5 91

0 1,

070

5,4

00

5,4

50

390

1,84

5 2,

170

390

1,84

5 2,

170

2,7

00

2,7

50

208

927

1,09

0 20

8 92

7 1,

090

5,4

50

5,5

00

390

1,86

2 2,

190

390

1,86

2 2,

190

5,5

00

5,5

50

390

1,87

9 2,

210

390

1,87

9 2,

210

8,5

00

8,5

50

227

2,60

4 3,

410

303

2,60

4 3,

410

5,5

50

5,6

00

390

1,89

6 2,

230

390

1,89

6 2,

230

8,5

50

8,6

00

223

2,60

4 3,

430

299

2,60

4 3,

430

5,6

00

5,6

50

390

1,91

3 2,

250

390

1,91

3 2,

250

8,6

00

8,6

50

219

2,60

4 3,

450

296

2,60

4 3,

450

5,6

50

5,7

00

390

1,93

0 2,

270

390

1,93

0 2,

270

8,6

50

8,7

00

215

2,60

4 3,

470

292

2,60

4 3,

470

5,7

00

5,7

50

390

1,94

7 2,

290

390

1,94

7 2,

290

8,7

00

8,7

50

212

2,60

4 3,

490

288

2,60

4 3,

490

5,7

50

5,8

00

390

1,96

4 2,

310

390

1,96

4 2,

310

8,7

50

8,8

00

208

2,60

4 3,

510

284

2,60

4 3,

510

5,8

00

5,8

50

390

1,98

1 2,

330

390

1,98

1 2,

330

8,8

00

8,8

50

204

2,60

4 3,

530

280

2,60

4 3,

530

5,8

50

5,9

00

390

1,99

8 2,

350

390

1,99

8 2,

350

8,8

50

8,9

00

200

2,60

4 3,

550

277

2,60

4 3,

550

5,9

00

5,9

50

390

2,01

5 2,

370

390

2,01

5 2,

370

8,9

00

8,9

50

196

2,60

4 3,

570

273

2,60

4 3,

570

5,9

50

6,0

00

390

2,03

2 2,

390

390

2,03

2 2,

390

8,9

50

9,0

00

192

2,60

4 3,

590

269

2,60

4 3,

590

6,0

00

6,0

50

390

2,04

9 2,

410

390

2,04

9 2,

410

9,0

00

9,0

50

189

2,60

4 3,

710

265

2,60

4 3,

610

6,0

50

6,1

00

390

2,06

6 2,

430

390

2,06

6 2,

430

9,0

50

9,1

00

185

2,60

4 3,

730

261

2,60

4 3,

630

6,1

00

6,1

50

390

2,08

3 2,

450

390

2,08

3 2,

450

9,1

00

9,1

50

181

2,60

4 3,

750

257

2,60

4 3,

650

6,1

50

6,2

00

390

2,10

0 2,

470

390

2,10

0 2,

470

9,1

50

9,2

00

177

2,60

4 3,

770

254

2,60

4 3,

670

6,2

00

6,2

50

390

2,11

7 2,

490

390

2,11

7 2,

490

9,2

00

9,2

50

173

2,60

4 3,

790

250

2,60

4 3,

690

6,2

50

6,3

00

390

2,13

4 2,

510

390

2,13

4 2,

510

9,2

50

9,3

00

169

2,60

4 3,

710

246

2,60

4 3,

710

6,3

00

6,3

50

390

2,15

1 2,

530

390

2,15

1 2,

530

9,3

00

9,3

50

166

2,60

4 3,

730

242

2,60

4 3,

730

6,3

50

6,4

00

390

2,16

8 2,

550

390

2,16

8 2,

550

9,3

50

9,4

00

162

2,60

4 3,

750

238

2,60

4 3,

750

6,4

00

6,4

50

387

2,18

5 2,

570

390

2,18

5 2,

570

9,4

00

9,4

50

158

2,60

4 3,

770

234

2,60

4 3,

770

6,4

50

6,5

00

384

2,20

2 2,

590

390

2,20

2 2,

590

9,4

50

9,5

00

154

2,60

4 3,

790

231

2,60

4 3,

790

6,5

00

6,5

50

380

2,21

9 2,

610

390

2,21

9 2,

610

9,5

00

9,5

50

150

2,60

4 3,

810

227

2,60

4 3,

810

6,5

50

6,6

00

376

2,23

6 2,

630

390

2,23

6 2,

630

9,5

50

9,6

00

146

2,60

4 3,

830

223

2,60

4 3,

830

6,6

00

6,6

50

372

2,25

3 2,

650

390

2,25

3 2,

650

9,6

00

9,6

50

143

2,60

4 3,

850

219

2,60

4 3,

850

6,6

50

6,7

00

368

2,27

0 2,

670

390

2,27

0 2,

670

9,6

50

9,7

00

139

2,60

4 3,

870

215

2,60

4 3,

870

6,7

00

6,7

50

365

2,28

7 2,

690

390

2,28

7 2,

690

9,7

00

9,7

50

135

2,60

4 3,

890

212

2,60

4 3,

890

FEDERAL EARNED INCOME TAX CREDIT ●●●●● 17 ●●●●●

Pu

blica

tio

n 5

96

Ea

rne

d I

nc

om

e C

red

it (

EIC

) A

pp

en

dix

2004 E

arn

ed

In

com

e C

red

it (

EIC

) T

ab

leContinued

Cau

tio

n. T

his

is n

ot

a ta

x ta

ble.

An

d y

ou

r fi

lin

g s

tatu

s is

A

nd

yo

ur

filin

g s

tatu

s is

Si

ngle

, hea

d of

hou

seho

ld, o

r qu

alify

ing

wid

ow(e

r) a

nd y

ou

have

Mar

ried

filin

g jo

intly

and

you

ha

ve

Sing

le, h

ead

of h

ouse

hold

, or

quali

fyin

g w

idow

(er)

and

you

ha

ve

Mar

ried

filin

g jo

intly

and

you

ha

ve

If t

he a

mo

un

t yo

u

are

lo

okin

g u

p

fro

m t

he w

ork

-

sheet

is

No

child

ren

One

ch

ild

Two

child

ren

No

child

ren

One

ch

ild

Two

child

ren

If t

he a

mo

un

t yo

u

are

lo

okin

g u

p

fro

m t

he w

ork

-

sheet

is

No

child

ren

One

ch

ild

Two

child

ren

No

child

ren

One

ch

ild

Two

child

ren

At l

east

Bu

t les

s th

an

Yo

ur

cred

it is

Y

ou

r cr

ed

it is

A

t lea

st

But l

ess

than

Y

ou

r cr

ed

it is

Y

ou

r cr

ed

it is

6,7

50

6,8

00

361

2,30

4 2,

710

390

2,30

4 2,

710

9,7

50

9,8

00

131

2,60

4 3,

910

208

2,60

4 3,

910

6,8

00

6,8

50

357

2,32

1 2,

730

390

2,32

1 2,

730

9,8

00

9,8

50

127

2,60

4 3,

930

204

2,60

4 3,

930

6,8

50

6,9

00

353

2,33

8 2,

750

390

2,33

8 2,

750

9,8

50

9,9

00

124

2,60

4 3,

950

200

2,60

4 3,

950

6,9

00

6,9

50

349

2,35

5 2,

770

390

2,35

5 2,

770

9,9

00

9,9

50

120

2,60

4 3,

970

196

2,60

4 3,

970

6,9

50

7,0

00

345

2,37

2 2,

790

390

2,37

2 2,

790

9,9

50

10,0

00

116

2,60

4 3,

990

192

2,60

4 3,

990

7,0

00

7,0

50

342

2,38

9 2,

810

390

2,38

9 2,

810

10,0

00

10,0

50

112

2,60

4 4,

010

189

2,60

4 4,

010

7,0

50

7,1

00

338

2,40

6 2,

830

390

2,40

6 2,

830

10,0

50

10,1

00

108

2,60

4 4,

030

185

2,60

4 4,

030

7,1

00

7,1

50

334

2,42

3 2,

850

390

2,42

3 2,

850

10,1

00

10,1

50

104

2,60

4 4,

050

181

2,60

4 4,

050

7,1

50

7,2

00

330

2,44

0 2,

870

390

2,44

0 2,

870

10,1

50

10,2

00

101

2,60

4 4,

070

177

2,60

4 4,

070

7,2

00

7,2

50

326

2,45

7 2,

890

390

2,45

7 2,

890

10,2

00

10,2

50

97

2,60

4 4,

090

173

2,60

4 4,

090

7,2

50

7,3

00

322

2,47

4 2,

910

390

2,47

4 2,

910

10,2

50

10,3

00

93

2,60

4 4,

110

169

2,60

4 4,

110

7,3

00

7,3

50

319

2,49

1 2,

930

390

2,49

1 2,

930

10,3

00

10,3

50

89

2,60

4 4,

130

166

2,60

4 4,

130

7,3

50

7,4

00

315

2,50

8 2,

950

390

2,50

8 2,

950

10,3

50

10,4

00

85

2,60

4 4,

150

162

2,60

4 4,

150

7,4

00

7,4

50

311

2,52

5 2,

970

387

2,52

5 2,

970

10,4

00

10,4

50

81

2,60

4 4,

170

158

2,60

4 4,

170

7,4

50

7,5

00

307

2,54

2 2,

990

384

2,54

2 2,

990

10,4

50

10,5

00

78

2,60

4 4,

190

154

2,60

4 4,

190

7,5

00

7,5

50

303

2,55

9 3,

010

380

2,55

9 3,

010

10,5

00

10,5

50

74

2,60

4 4,

210

150

2,60

4 4,

210

7,5

50

7,6

00

299

2,57

6 3,

030

376

2,57

6 3,

030

10,5

50

10,6

00

70

2,60

4 4,

230

146

2,60

4 4,

230

7,6

00

7,6

50

296

2,59

3 3,

050

372

2,59

3 3,

050

10,6

00

10,6

50

66

2,60

4 4,

250

143

2,60

4 4,

250

7,6

50

7,7

00

292

2,60

4 3,

070

368

2,60

4 3,

070

10,6

50

10,7

00

62

2,60

4 4,

270

139

2,60

4 4,

270

7,7

00

7,7

50

288

2,60

4 3,

090

365

2,60

4 3,

090

10,7

00

10,7

50

59

2,60

4 4,

290

135

2,60

4 4,

290

7,7

50

7,8

00

284

2,60

4 3,

110

361

2,60

4 3,

110

10,7

50

10,8

00

55

2,60

4 4,

300

131

2,60

4 4,

300

7,8

00

7,8

50

280

2,60

4 3,

130

357

2,60

4 3,

130

10,8

00

10,8

50

51

2,60

4 4,

300

127

2,60

4 4,

300

7,8

50

7,9

00

277

2,60

4 3,

150

353

2,60

4 3,

150

10,8

50

10,9

00

47

2,60

4 4,

300

124

2,60

4 4,

300

7,9

00

7,9

50

273

2,60

4 3,

170

349

2,60

4 3,

170

10,9

00

10,9

50

43

2,60

4 4,

300

120

2,60

4 4,

300

7,9

50

8,0

00

269

2,60

4 3,

190

345

2,60

4 3,

190

10,9

50

11,0

00

39

2,60

4 4,

300

116

2,60

4 4,

300

8,0

00

8,0

50

265

2,60

4 3,

210

342

2,60

4 3,

210

11,0

00

11,0

50

36

2,60

4 4,

300

227

2,60

4 3,

810

8,0

50

8,1

00

261

2,60

4 3,

230

338

2,60

4 3,

230

11,0

50

11,1

00

32

2,60

4 4,

300

223

2,60

4 3,

830

8,1

00

8,1

50

257

2,60

4 3,

250

334

2,60

4 3,

250

11,1

00

11,1

50

28

2,60

4 4,

300

219

2,60

4 3,

850

8,1

50

8,2

00

254

2,60

4 3,

270

330

2,60

4 3,

270

11,1

50

11,2

00

24

2,60

4 4,

300

215

2,60

4 3,

870

8,2

00

8,2

50

250

2,60

4 3,

290

326

2,60

4 3,

290

11,2

00

11,2

50

20

2,60

4 4,

300

212

2,60

4 3,

890

●●●●● 18 ● ● ● ● ● FEDERAL EARNED INCOME TAX CREDIT

Pu

blica

tio

n 5

96

Ea

rne

d I

nc

om

e C

red

it (

EIC

) A

pp

en

dix

2004 E

arn

ed

In

com

e C

red

it (

EIC

) T

able

Continued

Cau

tio

n. T

his i

s no

t a

tax

tabl

e.

An

d y

ou

r fi

lin

g s

tatu

s is

A

nd

yo

ur

filin

g s

tatu

s is

Si

ngle

, hea

d of

hou

seho

ld, o

r qu

alify

ing

wid

ow(e

r) a

nd y

ou

have

Mar

ried

filin

g jo

intly

and

you

ha

ve

Sing

le, h

ead

of h

ouse

hold

, or

quali

fyin

g w

idow

(er)

and

you

ha

ve

Mar

ried

filin

g jo

intly

and

you

ha

ve

If t

he a

mo

un

t yo

u

are lo

okin

g u

p

fro

m t

he w

ork

-

sheet

is

No

child

ren

One

ch

ild

Two

child

ren

No

child

ren

One

ch

ild

Two

child

ren

If t

he a

mo

un

t yo

u

are lo

okin

g u

p

fro

m t

he w

ork

-

sheet

is

No

child

ren

One

ch

ild

Two

child

ren

No

child

ren

One

ch

ild

Two

child

ren

At le

ast

But l

ess

than

Y

ou

r cr

ed

it is

Y

ou

r cr

ed

it is

At

leas

t Bu

t les

s th

an

Yo

ur

cred

it is

Y

ou

r cr

ed

it is

8,2

50

8,3

00

246

2,60

4 3,

310

322

2,60

4 3,

310

11,2

50

11,3

00

16

2,60

4 4,

300

93

2,60

4 4,

300

8,3

00

8,3

50

242

2,60

4 3,

330

319

2,60

4 3,

330

11,3

00

11,3

50

13

2,60

4 4,

300

89

2,60

4 4,

300

8,3

50

8,4

00

238

2,60

4 3,

350

315

2,60

4 3,

350

11,3

50

11,4

00

9 2,

604

4,30

0 85

2,

604

4,30

0 8,4

00

8,4

50

234

2,60

4 3,

370

311

2,60

4 3,

370

11,4

00

11,4

50

5 2,

604

4,30

0 81

2,

604

4,30

0 8,4

50

8,5

00

231

2,60

4 3,

390

307

2,60

4 3,

390

11,4

50

11,5

00

* 2,

604

4,30

0 78

2,

604

4,30

0 11,5

00

11,5

50

0 2,

604

4,30

0 74

2,

604

4,30

0 16,0

00

16,0

50

0 2,

287

3,88

2 0

2,44

7 4,

093

11,5

50

11,6

00

0 2,

604

4,30

0 70

2,

604

4,30

0 16,0

50

16,1

00

0 2,

279

3,87

1 0

2,43

9 4,

082

11,6

00

11,6

50

0 2,

604

4,30

0 66

2,

604

4,30

0 16,1

00

16,1

50

0 2,

271

3,86

1 0

2,43

1 4,

071

11,6

50

11,7

00

0 2,

604

4,30

0 62

2,

604

4,30

0 16,1

50

16,2

00

0 2,

263

3,85

0 0

2,42

3 4,

061

11,7

00

11,7

50

0 2,

604

4,30

0 59

2,

604

4,30

0 16,2

00

16,2

50

0 2,

255

3,84

0 0

2,41

5 4,

050

11,7

50

11,8

00

0 2,

604

4,30

0 55

2,

604

4,30

0 16,2

50

16,3

00

0 2,

247

3,82

9 0

2,40

7 4,

040

11,8

00

11,8

50

0 2,

604

4,30

0 51

2,

604

4,30

0 16,3

00

16,3

50

0 2,

239

3,81

9 0

2,39

9 4,

029

11,8

50

11,9

00

0 2,

604

4,30

0 47

2,

604

4,30

0 16,3

50

16,4

00

0 2,

231

3,80

8 0

2,39

1 4,

019

11,9

00

11,9

50

0 2,

604

4,30

0 43

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604

4,30

0 16,4

00

16,4

50

0 2,

223

3,79

8 0

2,38

3 4,

008

11,9

50

12,0

00

0 2,

604

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0 39

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604

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0 16,4

50

16,5

00

0 2,

215

3,78

7 0

2,37

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998

12,0

00

12,0

50

0 2,

604

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0 36

2,

604

4,30

0 16,5

00

16,5

50

0 2,

207

3,77

7 0

2,36

7 3,

987

12,0

50

12,1

00

0 2,

604

4,30

0 32

2,

604

4,30

0 16,5

50

16,6

00

0 2,

199

3,76

6 0

2,35

9 3,

977

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00

12,1

50

0 2,

604

4,30

0 28

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604

4,30

0 16,6

00

16,6

50

0 2,

191

3,75

6 0

2,35

1 3,

966

12,1

50

12,2

00

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604

4,30

0 24

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604

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0 16,6

50

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00

0 2,

183

3,74

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956

12,2

00

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50

0 2,

604

4,30

0 20

2,

604

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0 16,7

00

16,7

50

0 2,

175

3,73

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2,33

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945

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50

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00

0 2,

604

4,30

0 16

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604

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0 16,7

50

16,8

00

0 2,

167

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4 0

2,32

7 3,

935

12,3

00

12,3

50

0 2,

604

4,30

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2,

604

4,30

0 16,8

00

16,8

50

0 2,

159

3,71

3 0

2,35

9 3,

924

12,3

50

12,4

00

0 2,

604

4,30

0 9

2,60

4 4,

300

16,8

50

16,9

00

0 2,

151

3,70

3 0

2,35

1 3,

914

12,4

00

12,4

50

0 2,

604

4,30

0 5

2,60

4 4,

300

16,9

00

16,9

50

0 2,

143

3,69

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2,34

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903

12,4

50

12,5

00

0 2,

604

4,30

0 *

2,60

4 4,

300

16,9

50

17,0

00

0 2,

135

3,68

2 0

2,33

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892

12,5

00

14,0

50

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604

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2,60

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300

17,0

00

17,0

50

0 2,

127

3,67

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882

14,0

50

14,1

00

0 2,

599

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3 0

2,60

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17,0

50

17,1

00

0 2,

119

3,66

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9 3,

871

14,1

00

14,1

50

0 2,

591

4,28

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2,60

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300

17,1

00

17,1

50

0 2,

111

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0 0

2,27

1 3,

861

14,1

50

14,2

00

0 2,

583

4,27

2 0

2,60

4 4,

300

17,1

50

17,2

00

0 2,

103

3,64

0 0

2,26

3 3,

850

14,2

00

14,2

50

0 2,

575

4,26

1 0

2,60

4 4,

300

17,2

00

17,2

50

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095

3,62

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5 3,

840

*If

the

amou

nt y

ou a

re lo

okin

g up

fro

m th

e w

orks

heet

is a

t lea

st $

11,4

50 (

$12,

450

if m

arri

ed f

ilin

g jo

intl

y) b

ut le

ss th

an $

11,4

90 (

$12,

490

if m

arri

ed

fili

ng jo

intl

y), y

our

cred

it is

$2.

Oth

erw

ise,

you

can

not t

ake

the

cred

it.

FEDERAL EARNED INCOME TAX CREDIT ●●●●● 19 ●●●●●

Pu

blica

tio

n 5

96

Ea

rne

d I

nc

om

e C

red

it (

EIC

) A

pp

en

dix

2004 E

arn

ed

In

com

e C

red

it (

EIC

) T

ab

leContinued

Cau

tio

n. T

his

is n

ot

a ta

x ta

ble.

An

d y

ou

r fi

lin

g s

tatu

s is

A

nd

yo

ur

filin

g s

tatu

s is

Si

ngle

, hea

d of

hou

seho

ld, o

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17,3

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14,4

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17,4

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14,5

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14,6

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14,6

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17,6

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●●●●● 20 ● ● ● ● ● FEDERAL EARNED INCOME TAX CREDIT

Pu

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FEDERAL EARNED INCOME TAX CREDIT ●●●●● 21 ●●●●●

Pu

blica

tio

n 5

96

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rne

d I

nc

om

e C

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00

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608

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1,76

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23,2

50

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20,3

00

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50

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23,3

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23,3

50

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121

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20,3

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23,3

50

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00

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23,4

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20,5

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20,5

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20,6

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00

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50

0 89

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0

●●●●● 22 ● ● ● ● ● FEDERAL EARNED INCOME TAX CREDIT

Pu

blica

tio

n 5

96

Ea

rne

d I

nc

om

e C

red

it (

EIC

) A

pp

en

dix

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g jo

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g w

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21,7

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21,8

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24,7

50

24,8

00

0 88

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0 21,8

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21,8

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24,8

00

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24,9

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50

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22,0

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0 1,

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24,9

50

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0 85

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8 25,0

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50

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9 1,

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7 28,0

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0 1,

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0 52

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0 51

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0 34

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28,3

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50

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0 79

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0 95

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28,3

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28,4

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492

25,4

00

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50

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902

0 94

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28,4

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28,4

50

0 30

6 1,

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0 46

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25,4

50

25,5

00

0 77

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102

28,4

50

28,5

00

0 29

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0 45

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25,5

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28,5

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25,6

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0 76

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28,5

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28,6

00

0 28

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0 44

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28,6

00

28,6

50

0 27

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0 43

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25,6

50

25,7

00

0 74

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50

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00

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50

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28,8

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28,8

50

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50

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0 38

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25,9

50

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28,9

50

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00

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00

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50

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50

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00

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50

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8 1,

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0 33

8 1,

313

FEDERAL EARNED INCOME TAX CREDIT ●●●●● 23 ●●●●●

Pu

blica

tio

n 5

96

Ea

rne

d I

nc

om

e C

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dix

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ble.

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26,2

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00

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29,2

50

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00

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26,3

00

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50

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0 80

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29,3

00

29,3

50

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0 32

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292

26,3

50

26,4

00

0 63

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0 79

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50

29,4

00

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4 1,

281

26,4

00

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50

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0 78

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29,4

00

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50

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6 1,

060

0 30

6 1,

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26,4

50

26,5

00

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7 1,

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0 77

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29,4

50

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00

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26,5

00

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50

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9 1,

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29,5

00

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50

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50

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00

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50

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00

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26,6

00

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50

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00

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50

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26,6

50

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00

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50

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00

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00

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00

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00

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50

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00

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0 61

7 1,

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0 60

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00

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0 11

4 1,

018

27,6

50

27,7

00

0 42

6 1,

428

0 58

5 1,

639

30,6

50

30,7

00

0 0

797

0 10

6 1,

007

27,7

00

27,7

50

0 41

8 1,

418

0 57

7 1,

629

30,7

00

30,7

50

0 0

786

0 98

99

7

**If

the

am

ount

you

are

loo

king

up

from

the

wor

kshe

et i

s at

lea

st $

30,3

00 (

$31,

300

if m

arri

ed f

ilin

g jo

intl

y) b

ut l

ess

than

$30

,338

if

mar

ried

fil

ing

join

tly)

, you

r cr

edit

is

$3. O

ther

wis

e, y

ou c

anno

t ta

ke t

he c

redi

t.

●●●●● 24 ● ● ● ● ● FEDERAL EARNED INCOME TAX CREDIT

Pu

blica

tio

n 5

96

Ea

rne

d I

nc

om

e C

red

it (

EIC

) A

pp

en

dix

2004 E

arn

ed

In

co

me C

red

it (

EIC

) T

ab

leContinued

Cau

tio

n. T

his

is n

ot

a ta

x ta

ble.

An

d y

ou

r fi

lin

g s

tatu

s is

A

nd

yo

ur

filin

g s

tatu

s is

Si

ngle

, hea

d of

hou

seho

ld, o

r qu

alify

ing

wid

ow(e

r) a

nd y

ou

have

Mar

ried

filin

g jo

intly

and

you

ha

ve

Sing

le, h

ead

of h

ouse

hold

, or

qual

ifyin

g w

idow

(er)

and

you

ha

ve

Mar

ried

filin

g jo

intly

and

you

ha

ve

If t

he a

mo

un

t yo

u

are

lo

okin

g u

p

fro

m t

he w

ork

-

sheet

is

No

child

ren

One

ch

ild

Tw

o ch

ildre

n N

o ch

ildre

n O

ne

child

T

wo

child

ren

If t

he a

mo

un

t yo

u

are

lo

okin

g u

p

fro

m t

he w

ork

-

sheet

is

No

child

ren

One

ch

ild

Tw

o ch

ildre

n N

o ch

ildre

n O

ne

child

T

wo

child

ren

At

leas

t Bu

t le

ss

than

Y

ou

r cre

dit

is

Y

ou

r cre

dit

is

A

t le

ast

But

less

th

an

Yo

ur

cre

dit

is

Y

ou

r cre

dit

is

27,7

50

27,8

00

0 41

0 1,

407

0 56

9 1,

618

30,7

50

30,8

00

0 0

776

0 90

98

6 27,8

00

27,8

50

0 40

2 1,

397

0 56

1 1,

607

30,8

00

30,8

50

0 0

765

0 82

97

6 27,8

50

27,9

00

0 39

4 1,

386

0 55

3 1,

597

30,8

50

30,9

00

0 0

755

0 74

96

5 27,9

00

27,9

50

0 38

6 1,

376

0 54

5 1,

586

30,9

00

30,9

50

0 0

744

0 66

95

5 27,9

50

28,0

00

0 37

8 1,

365

0 53

7 1,

576

30,9

50

31,0

00

0 0

733

0 58

94

4 31,0

00

31,0

50

0 0

723

0 50

93

4 33,5

00

33,5

50

0 0

196

0 0

407

31,0

50

31,1

00

0 0

712

0 42

92

3 33,5

50

33,6

00

0 0

186

0 0

397

31,1

00

31,1

50

0 0

702

0 34

91

2 33,6

00

33,6

50

0 0

175

0 0

386

31,1

50

31,2

00

0 0

691

0 26

90

2 33,6

50

33,7

00

0 0

165

0 0

375

31,2

00

31,2

50

0 0

681

0 18

89

1 33,7

00

33,7

50

0 0

154

0 0

365

31,2

50

31,3

00

0 0

670

0 10

88

1 33,7

50

33,8

00

0 0

144

0 0

354

31,3

00

31,3

50

0 0

660

0 **

87

0 33,8

00

33,8

50

0 0

133

0 0

344

31,3

50

31,4

00

0 0

649

0 0

860

33,8

50

33,9

00

0 0

123

0 0

333

31,4

00

31,4

50

0 0

639

0 0

849

33,9

00

33,9

50

0 0

112

0 0

323

31,4

50

31,5

00

0 0

628

0 0

839

33,9

50

34,0

00

0 0

102

0 0

312

31,5

00

31,5

50

0 0

618

0 0

828

34,0

00

34,0

50

0 0

91

0 0

302

31,5

50

31,6

00

0 0

607

0 0

818

34,0

50

34,1

00

0 0

81

0 0

291

31,6

00

31,6

50

0 0

597

0 0

807

34,1

00

34,1

50

0 0

70

0 0

281

31,6

50

31,7

00

0 0

586

0 0

797

34,1

50

34,2

00

0 0

60

0 0

270

31,7

00

31,7

50

0 0

576

0 0

786

34,2

00

34,2

50

0 0

49

0 0

260

31,7

50

31,8

00

0 0

565

0 0

776

34,2

50

34,3

00

0 0

39

0 0

249

31,8

00

31,8

50

0 0

554

0 0

765

34,3

00

34,3

50

0 0

28

0 0

239

31,8

50

31,9

00

0 0

544

0 0

755

34,3

50

34,4

00

0 0

17

0 0

228

31,9

00

31,9

50

0 0

533

0 0

744

34,4

00

34,4

50

0 0

7 0

0 21

8 31,9

50

32,0

00

0 0

523

0 0

733

34,4

50

34,5

00

0 0

***

0 0

207

32,0

00

32,0

50

0 0

512

0 0

723

34,5

00

34,5

50

0 0

0 0

0 19

6 32,0

50

32,1

00

0 0

502

0 0

712

34,5

50

34,6

00

0 0

0 0

0 18

6 32,1

00

32,1

50

0 0

491

0 0

702

34,6

00

34,6

50

0 0

0 0

0 17

5 32,1

50

32,2

00

0 0

481

0 0

691

34,6

50

34,7

00

0 0

0 0

0 16

5 32,2

00

32,2

50

0 0

470

0 0

681

34,7

00

34,7

50

0 0

0 0

0 15

4

**

If t

he

amo

un

t y

ou

are

lo

ok

ing

up

fro

m t

he

wo

rksh

eet

is a

t le

ast

$3

0,3

00

($

31

,30

0 i

f m

arri

ed f

ilin

g j

oin

tly

) b

ut

less

th

an $

30

,33

8 i

f m

arri

ed f

ilin

g

join

tly

), y

ou

r cr

edit

is

$3

. O

ther

wis

e, y

ou

can

no

t ta

ke

the

cred

it.

**

*If

th

e am

ou

nt

yo

u a

re l

oo

kin

g u

p f

rom

th

e w

ork

shee

t is

at

leas

t $

34

,45

0 b

ut

less

th

an $

34

,45

8, y

ou

r cr

edit

is

$1

. O

ther

wis

e, y

ou c

annot

take

the

cred

it.

FEDERAL EARNED INCOME TAX CREDIT ●●●●● 25 ●●●●●

Pu

blic

atio

n 5

96

Ear

ned

Inco

me

Cre

dit

(E

IC)

Ap

pen

dix

2004

Ear

ned

Inco

me

Cre

dit

(EIC

) T

able

Continued

C

auti

on.

This

is n

ot a

tax

table

.

And

yo

ur fi

ling

stat

us is

A

nd y

our

filin

g st

atus

is

Single

, hea

d of

hou

seho

ld, o

r qu

alifyi

ng w

idow(

er) a

nd yo

u ha

ve

Mar

ried

filing

joint

ly an

d yo

u ha

ve

Single

, hea

d of

hou

seho

ld, o

r qu

alifyi

ng w

idow(

er) a

nd yo

u ha

ve

Mar

ried

filing

joint

ly an

d yo

u ha

ve

If t

he a

mo

unt

you

are

loo

king

up

fro

m t

he w

ork

-

shee

t is

N

o ch

ildre

n O

ne

child

Tw

o ch

ildre

n N

o ch

ildre

n O

ne

child

Tw

o ch

ildre

n

If t

he a

mo

unt

you

are

loo

king

up

fro

m t

he w

ork

-

shee

t is

N

o ch

ildre

n O

ne

child

Tw

o ch

ildre

n N

o ch

ildre

n O

ne

child

Tw

o ch

ildre

n At

leas

t Bu

t les

s th

an

Yo

ur c

redi

t is

Y

our

cre

dit

is

At le

ast

But l

ess

than

Y

our

cre

dit

is

Yo

ur c

redi

t is

32,2

50

32,3

00

0 0

460

0 0

670

34,7

50

34,8

00

0 0

0 0

0 14

4 32

,300

32

,350

0

0 44

9 0

0 66

0 34

,800

34

,850

0

0 0

0 0

133

32,3

50

32,4

00

0 0

439

0 0

649

34,8

50

34,9

00

0 0

0 0

0 12

3 32

,400

32

,450

0

0 42

8 0

0 63

9 34

,900

34

,950

0

0 0

0 0

112

32,4

50

32,5

00

0 0

418

0 0

628

34,9

50

35,0

00

0 0

0 0

0 10

2 32

,500

32

,550

0

0 40

7 0

0 61

8 35

,000

35

,050

0

0 0

0 0

91

32,5

50

32,6

00

0 0

397

0 0

607

35,0

50

35,1

00

0 0

0 0

0 81

32

,600

32

,650

0

0 38

6 0

0 59

7 35

,100

35

,150

0

0 0

0 0

70

32,6

50

32,7

00

0 0

375

0 0

586

35,1

50

35,2

00

0 0

0 0

0 60

32

,700

32

,750

0

0 36

5 0

0 57

6 35

,200

35

,250

0

0 0

0 0

49

32,7

50

32,8

00

0 0

354

0 0

565

35,2

50

35,3

00

0 0

0 0

0 39

32

,800

32

,850

0

0 34

4 0

0 55

4 35

,300

35

,350

0

0 0

0 0

28

32,8

50

32,9

00

0 0

333

0 0

544

35,3

50

35,4

00

0 0

0 0

0 17

32

,900

32

,950

0

0 32

3 0

0 53

3 35

,400

35

,450

0

0 0

0 0

7 32

,950

33

,000

0

0 31

2 0

0 52

3 35

,450

35

,458

0

0 0

0 0

1 33

,000

33

,050

0

0 30

2 0

0 51

2 35

,458

or

mo

re

0 0

0 0

0 0

33,0

50

33,1

00

0 0

291

0 0

502

33,1

00

33,1

50

0 0

281

0 0

491

33,1

50

33,2

00

0 0

270

0 0

481

33,2

00

33,2

50

0 0

260

0 0

470

33,2

50

33,3

00

0 0

249

0 0

460

33,3

00

33,3

50

0 0

239

0 0

449

33,3

50

33,4

00

0 0

228

0 0

439

33,4

00

33,4

50

0 0

218

0 0

428

33,4

50

33,5

00

0 0

207

0 0

418

●●●●● 26 ● ● ● ● ● FEDERAL EARNED INCOME TAX CREDIT

MY NOTES ON TRANSLATING THIS TO PRACTICE:

MY STATE CONTACTS:

FEDERAL EARNED INCOME TAX CREDIT ●●●●● 27 ●●●●●

Employment and Disability Institute School of Industrial and Labor Relations Cornell University ILR Extension Bldg., Rm. 201 Ithaca, New York 14853-3901 607/255-7727 (voice) 607/255-2891 (TTY) 607/255-2763 (fax) ilr_edi@cornell.edu (e-mail) www.edi.cornell.edu

This publication is available in alternative formats. To request an alternative format, please contact us using the information provided above. This series of briefs are also available on-line in both text and pdf formats. They are located at www.ilr.cornell.edu/edi/PPBriefs.cfm

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